The UK–EU treaty in respect of Gibraltar was signed on 14 July 2026 and has applied provisionally since 15 July 2026. It removed routine checks and the fence at the land frontier with Spain, created a customs union between Gibraltar and the EU for goods, and introduced a transaction tax on goods. British sovereignty, Gibraltar’s position outside the EU and its access to the UK market for services are unchanged.
These guides explain what the treaty means in practice for people setting up a business, moving goods or working across the frontier. They are written for readers who need the detail, not the politics.
Start here
- The UK–EU treaty explained for business covers what the treaty does and does not do for companies, licensed firms and investors.
- Goods, customs and the border after July 2026 covers the customs union, transaction tax, excise on tobacco and fuel, EU product standards and how imports now reach Gibraltar.
- Working across the frontier after the treaty covers frontier worker status, airport and port checks, visas, the 90/180-day rule and residence.
Treaty timeline
| Date | Milestone |
|---|---|
| 11 June 2025 | UK, EU, Spain and Gibraltar announce political agreement on the core of the treaty |
| 12 December 2025 | Negotiators complete the legal text |
| 26 February 2026 | Draft treaty text published (over 1,000 pages including 43 annexes) |
| 31 March 2026 | Gibraltar Parliament passes its implementing law unanimously |
| 1 April 2026 | EU member states approve the text; 15 July confirmed for provisional application (replacing an earlier 10 April target) |
| 14 July 2026 | Treaty signed in Brussels and laid before the UK Parliament |
| 15 July 2026 | Provisional application begins: frontier checks lifted, transaction tax replaces import duty |
| August 2026 | Gibraltar’s frontier worker regulations take effect |
| 22 October 2026 | UK parliamentary scrutiny period under the Constitutional Reform and Governance Act 2010 ends |
| 14 December 2026 (indicative) | European Parliament consent vote |
As of October 2026, the treaty is being applied provisionally. Full entry into force depends on completion of ratification on both sides. The UK government could ratify once the parliamentary scrutiny period ended on 22 October 2026, but as of late October no completed UK ratification had been announced; the GOV.UK treaty page is the place to check for confirmation.
What has not changed
The treaty states that it does not affect either side’s position on sovereignty. Gibraltar is not part of the EU, the EU single market for services or the Schengen area itself. Financial services firms gain no EU passporting rights, and the existing UK–Gibraltar market access arrangement continues separately.
If you are setting up in Gibraltar, start with how to set up a company in Gibraltar or the residency and living hub.